§ 20.6905-1 — -1 Discharge Of Executor From Personal Liability For Decedent's Income And Gift Taxes

Authorizing Statute

• Extension of time for filing returns

  26 U.S.C. § 6081
• Other assessable penalties with respect to the preparation of tax returns for other persons

  26 U.S.C. § 6695
• Valuation tables

  26 U.S.C. § 7520
• Mode or time of collection

  26 U.S.C. § 6302
• Imposition and rate of tax

  26 U.S.C. § 2001
• Unified credit against estate tax

  26 U.S.C. § 2010
• Information returns of tax return preparers

  26 U.S.C. § 6060
• Rules and regulations

  26 U.S.C. § 7805
• Identifying numbers

  26 U.S.C. § 6109